Title: Towards the creation of a cluster theory-based accounting system

Authors: Oleh Vysochan; Vasyl Hyk; Olha Vysochan

Addresses: Department of Accounting and Analysis, Lviv Polytechnic National University, Lviv, 79013, Ukraine ' Department of Accounting and Analysis, Lviv Polytechnic National University, Lviv, 79013, Ukraine ' Department of Accounting and Analysis, Lviv Polytechnic National University, Lviv, 79013, Ukraine

Abstract: To ensure the integration of the economic interests of the participants of network formations through the improvement of the coordination and controllability of interactions, an important place is given to the accounting system as the main source of information. The purpose of the paper is to research and develop the theoretical and conceptual provisions of the cluster economy paradigm formation in the accounting system. The methodological basis is the fundamental provisions of modern economic institutional theory and the scientific works of scientists. As a result of the research, it was possible to analyse the historical aspects of the development of accounting support for managing cluster structures. The areas of development of accounting based on the provisions of economic theory and considering the specific features of cluster structures are identified and substantiated.

Keywords: cluster; network; economic theory; institutional theory; inter-organisational management; accounting.

DOI: 10.1504/IJNVO.2024.141553

International Journal of Networking and Virtual Organisations, 2024 Vol.31 No.1, pp.43 - 62

Received: 16 May 2023
Accepted: 13 Apr 2024
Published online: 23 Sep 2024 *

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